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2017 (4) TMI 1292 - AT - Central ExciseSSI Exemption - use of Brand name - whether the said PP Rings used by the appellant for protecting the ends of pipe having threading during handling/transportation is packing material or not? - Held that: - use of PP Rings is only protecting the ends of pipe having threading during handling/transportation. The packing in general terms is anything which protects something by covering it wholly or partly. Admittedly, these PP Rings have been used for protecting the ends of pipe having threading during the transportation. It is none other than is only a packing material. Whether the appellant is entitled for benefit of exemption notification C.B.E. & C. Circular No. F. No. 213/28/87-CX6, dated 27-11-1987 or not? - Held that: - As it has been clarified by the circular that the packing material manufactured by assessee under the brand name/trade name of the goods to be packed in such packing material, the benefit of SSI exemption is available - As the appellants are manufacturing the PP caps as packing material having brand name of their buyer, they are not hit by mischief of the N/N. 8/2003, dated 1-3-2003 i.e. SSI exemption. Appeal allowed - decided in favor of appellant.
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